Dear Guflar, Everyone who's sold the goods online he shall be registered in a particular state of the country and also he is register under the central state tax if he sold the goods in whole the country. so such goods which is sold by the seller is taxable at a rate of respective state vat list and such seller collect the vat and paid the vat to the respective state govt if such good is taxable as per the respective state vat act. If you purchase the goods online than you can watch the invoice which is issued by the respective seller. please find the attachment copy of invoice Any other query feel free to contact us. Writer CA Chitranjan Agarwal http://file:///C:/Users/HP/AppData/Downloads/Invoice_9251314178.pdf